SCHEDULE 13D


DATE OF EVENT WHICH REQUIRES FILING OF THIS STATEMENT
01/12/2011


1. NAME OF REPORTING PERSON
Bulldog Investors, Brooklyn Capital Management LLC,
Phillip Goldstein and Andrew Dakos


2. CHECK THE BOX IF MEMBER OF A GROUP                  a[X]

                                                       b[]

3. SEC USE ONLY

4. SOURCE OF FUNDS
WC


5. CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2(d) AND 2(e)                        []

6. CITIZENSHIP OR PLACE OF ORGANIZATION
USA
___________________________________________________________


7. SOLE VOTING POWER
966,743

8. SHARED VOTING POWER
401,104

9. SOLE DISPOSITIVE POWER
1,367,847
_______________________________________________________

10. SHARED DISPOSITIVE POWER

0

11. AGGREGATE AMOUNT OWNED BY EACH REPORTING PERSON
1,367,847

12. CHECK IF THE AGGREGATE AMOUNT EXCLUDES CERTAIN SHARES

[]
___________________________________________________________


13. PERCENT OF CLASS REPRESENTED BY ROW 11

14.42%

14. TYPE OF REPORTING PERSON

IA
_______________________________________________________

Item 1. SECURITY AND ISSUER

This statement constitutes Amendment #3 to the schedule 13d
filed July 23, 2010. Except as specifically set forth
herein,  the Schedule 13d remains unmodified.


ITEM 5. INTEREST IN SECURITIES OF THE ISSUER
As per the DEF14A filed on February 12 , 2010 there were 9,485,8362 shares
of common stock outstanding as of February 12 , 2010 The percentage set
forth in item 5 was derived using such number.
Bulldog Investors, Brooklyn Capital Management LLC, Phillip Goldstein
and Andrew Dakos beneficially own an aggregate of 1,367,847 shares of
SLS or 14.42% of the outstanding shares.Power to dispose of and vote
securities resides either with Mr. Goldstein, Mr. Dakos or with clients.

c) Since the last filing on 11/17/10 the following shares of SLS were purchased:

Date:		        Shares:		Price:
11/23/10		7,800		9.2292
12/03/10		25,000		9.5220
12/09/10		16,200		9.1258
12/13/10		1,100		9.2577
12/15/10		7,500		9.1148
12/23/10		693		9.2485
01/04/11		23,985		9.4303
01/10/11		200		9.2400
01/12/11		10,000		9.4200
01/13/11		2,600		9.5300
01/19/11		10,000		9.5900


d) Beneficiaries of managed accounts are entitled to receive any
dividends or sales proceeds.

e) NA

ITEM 6. CONTRACTS,ARRANGEMENTS,UNDERSTANDINGS OR RELATIONSHIPS
WITH RESPECT TO SECURITIES OF THE ISSUER.
None.


ITEM 7. MATERIAL TO BE FILED AS EXHIBITS
None.


After reasonable inquiry and to the best of my knowledge
and belief, I certify that the information set forth in this
statement is true, complete and correct.

Dated: 01/20/2011

By: /s/ Phillip Goldstein
Name:   Phillip Goldstein

By: /S/ Andrew Dakos
Name:   Andrew Dakos